D.B.Prakash Chand, CHENNAI V. DCIT Central Circle 3(4), CHENNAI

MA 199/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6444 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 01-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDIPCIT
• Assessee Lawyers: N VIJAY KUMAR
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.199/CHNY/2018 IN I.T.A.NO.3032/CHNY/2017 ( / ASSESSMENT YEAR :2008-09) SHRI D.B. PRAKASH CHAND, C/O. PRAKASH GOLD PALACE, 144, PURASWAKKAM HIGH ROAD, KELLY, CHENNAI 600 010. VS THE DCIT, CENTRAL CIRCLE 3(4), CHENNAI. PAN: AAIPP3249G ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI N. VIJAYKUMAR, CA /RESPONDENT BY : SHRI SAILENDRA MAMIDI, PCIT /DATE OF HEARING : 11.01.2019 /DATE OF PRONOUNCEMENT : 11.01.2019 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.3032/CHNY/2017 DATED 22.05.2018 FOR THE ASSESSMENT YEAR 2008-09 PASSED EX-PARTE. 2. THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE HAS AUTHORIZED THE FIRM M/S. M.G. BOHRA & CO TO REPRESENT HIS APPEAL BEFORE THE TRIBUNAL. BUT HIS REPRESENTATIVE DID NOT APPEAR BEFORE THE TRIBUNAL DUE TO SOME INTERNAL PROBLEMS WHICH FINALLY LEAD TO THE DISSOLUTION OF THE FIRM ON 01.06.2018. THE LD.AR FURTHER SUBMITTED THAT THE ASSESSEE WAS NOT AWARE OF THE FIRMS DISSOLUTION, HOWEVER HE CAME TO KNOW ABOUT THE SAME ONLY AFTER THE RECEIPT OF 2 MP NO.199/CHNY/2018 THE ORDER OF THE TRIBUNAL. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DATED 22.05.2018. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE BENCH ON 22.05.2018. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 22.05.2018 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 25.03.2019. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY, 2019 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 11 TH JANUARY, 2019 RSR . /COPY TO: 1. /APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.